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Economica: Jurnal Ekonomi Islam
ISSN : 20859325     EISSN : -     DOI : -
EEconomica: Jurnal Ekonomi Islam is a scientific journal in the field of Islamic economics studies published twice a year by the Institute of Islamic Economic Research and Development (LP2EI), Faculty of Islamic Economics and Business UIN Walisongo Semarang. The editors receive scientific articles in the form of conceptual script or unpublished research results or other scientific publications related to Islamic Economics themes which cover Islamic Finance, Islamic Banking, Islamic Accounting, Islamic Marketing, also Behavioral Economics, Management, and Human Resources in Islamic perspective.
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Articles 14 Documents
Search results for , issue "Vol 4, No 2 (2013)" : 14 Documents clear
HUBUNGAN HUKUM KEMITRAAN DALAM LINKAGE PROGRAM PERBANKAN SYARI’AH Johan Arifin
Economica: Jurnal Ekonomi Islam Vol 4, No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2013.4.2.778

Abstract

Linkage program is a strategy that aims to empower and provide access to capital for small and medium enterprises (UMKM) through the involvement of participation in the financial industry. It is based on the fact that BPR/S or Shari'ah microfinance institutions like Baitul Maal Wa Tamwil (BMT) sometimes have problems in mobilizing public sector funds. While commercial banks on the other hand tend to have excess funds that the public sector (over liquidity) but space is limited to micro business reach its movement.In other words, that the benefits of this program, commercial banks have easy access to UMKM and BMT benefit from the availability of funds to be distributed to the debtor, with due regard to the risk management process so as not to encourage an increase in the ratio of financing problems (non-performing financing).
KHUMUS DALAM PERSPEKTIF MAZHAB JA’FARI Dede Rodin
Economica: Jurnal Ekonomi Islam Vol 4, No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2013.4.2.783

Abstract

In Islamic tradition, khums (literally one fifth of gain) refers to a religious obligation to contribute one-fifth of a certain type of income to charity. The obligatory giving of alms is observed throughout  Islam and is one of the Five Pillars of the faith, but the nature of the tax varies considerably between various Islamic traditions. Khums is paid on all items regarded as ganima. There are differing legal traditions within Islam about what constitutes ganima, and thus how far-reaching khums should be. In certain Shia traditions (Ja’fari) ganima is defined as the year’s profit, including all net income and wealth left over at the end of a year. Within these traditions, Khums involves an annual taxation of one-fifth of all gain, and can be compared to a tithe, or an income tax. Khums includes the zakat, or alms required as one of the five pillaras of Islam.In Sunni tradition, ganima is defined as the spoils of war, and the tradition of paying khums has lapsed. However, Sunnis pay zakat, which involves a one-fortieth taxation of total wealth (and is more akin to a property tax). According to the hadiths of the Ahl al-Bayt Imams, the items that are eligible for khums are seven, and they are: (1) the profit or the surplus of income, (2) the legitimate wealth which is mixed with the illegitimate wealth, (3) mines and minerals, (4) the precious stones obtained from sea by diving, (5) treasures, (6) the land which a dhimmi kafir buys from a Muslim, and (7) the spoils of war.in the Ja’fari school, khums  should go to six people:  Allah, His Messenger, The near relative of the Messenger (Ahlul-Bayt), Orphan, needy, the person who has fallen away from his home-town (and has no money to comeback to his own place).
SYARI’AH DALAM PERSPEKTIF PELAKU BISNIS MLM SYARI’AH AHADNET INTERNASIONAL ( Studi Kasus di Kota Semarang ) Choirul Huda
Economica: Jurnal Ekonomi Islam Vol 4, No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2013.4.2.779

Abstract

PT. Ahadnet International, a business Multi Level Marketing (MLM) Syariah, is a MLM business operations based on the principles of syari'ah . The business attracted many people from among Muslims because it offers businesses with marketing Islamic halal products and toyyib. No doubt, many Muslims were later merged into the Ahadnet MITRANIAGA. Nevertheless, the Muslims interests of this business does not mean not raising the issue. Labeling the word “Syariah” is attached to the naming MLM International Syari’ah Ahadnet it needs proper interpretation. Wrong interpretation of the word shariah for the Ahadnet International MLM syari’ah business will bring counterproductive, both for the company, MITRANIAGA and for Islam itself. Seeing this phenomenon, it is through this study, researchers are trying to see how far the understanding of the actors (MITRANIAGA) International Ahadnet the term shari’ah. Their understanding of Shari’ah will affect the way they work on the syariah business in genera,  particularly MLM syari’ah business
MENIMBANG PEMIKIRAN MASDAR FARID MAS'UDI TENTANG DOUBLE TAXS (ZAKAT DAN PAJAK) Taufiq Hidayat
Economica: Jurnal Ekonomi Islam Vol 4, No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2013.4.2.780

Abstract

The revenue sources of Country  in the early days of Islam, such as zakat and taxes they are jizyah, kharaj, max (customs), and 'usyr (export-import customs) and also ghanimah and fai' (spoils of war and confiscated items). For Muslims in Indonesia,in addition they have to pay taxes to the state that include property tax,commercial goods tax, goods consumption tax, fiscal when traveling abroad, income tax, etc., they also have to pay zakat that include zakat fitrah and zakat property. Thus, Indonesian Muslims have to bear double taxs, they are taxation and zakat. This academic anxiety felt by one of the Indonesian Muslim intellectual, Masdar Farid Mas'udi. Departing from that academic anxiety Masdar then pour his fresh ideas and even controversial, especially on the issue of double taxs.

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